Winspeer International Group Ltd.

Winter Creek Investment CORP.

Winterfell Development Corp.

Winterfell Properties Inc.

Winterhawk Productions Ltd.

Wintershall Oil Of Canada Ltd.

Wire-It Electrical & Communications

Wired Advance Capital Corp.

Wired Mercantile Capital Corp.

Wireless Dynamics Inc.

Wireless Endeavors Inc.

Wireless Matrix Corporation

Wisconsin Evangelical Lutheran Synod - Canada

Wisdom Coupons And Deals Corporation

Wisgross Investors, Inc.

Wisnet Investors, Inc.

Wissro Inc.

Withers LP

Witten LLP

Wj Pearson Consulting Inc.